Because the seller knows the delivery locations for the products, the sales tax for each product should be based on its destination, i.e., the location where the buyer receives the products. If the buyer pays either by credit card or is billed for the purchase, it should not be difficult to determine and apply the correct tax. However, where the buyer pays by check, the seller must make sure the appropriate tax is paid. Frequently, preprinted forms are designed to direct the buyer to fill in the applicable sales tax or taxes. To assist sellers who have repeat customers, the Department is offering a customer database conversion service to code the various tax jurisdictions for the seller’s customer database.